Minas, John
A comprehensive CGT for New Zealand “political suicide” or tax policy saviour? / John Minas, Andrew Maples .-- , 2021
Resumen.
This article considers the case for a comprehensive capital gains tax (CGT) in New Zealand and it examines the, arguably, clichéd claim that the introduction of a CGT would constitute ‘political suicide’ for any government that sought to introduce it. The research is by way of a comparative study of the political and economic environment that allowed the introduction of a CGT in three other comparable Commonwealth jurisdictions – the United Kingdom, Canada, and Australia. It is concluded that a CGT for New Zealand is an important tax policy objective and the political costs of introducing it have been overstated.
IMPUESTO SOBRE LAS RENTAS DEL CAPITAL
PLUSVALIAS
IMPUESTOS
IMPUESTOS
POLITICA FISCAL
NUEVA ZELANDA
Maples, Andrew J.
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 36, n. 1, 2021, p. 71-102
A comprehensive CGT for New Zealand “political suicide” or tax policy saviour? / John Minas, Andrew Maples .-- , 2021
Resumen.
This article considers the case for a comprehensive capital gains tax (CGT) in New Zealand and it examines the, arguably, clichéd claim that the introduction of a CGT would constitute ‘political suicide’ for any government that sought to introduce it. The research is by way of a comparative study of the political and economic environment that allowed the introduction of a CGT in three other comparable Commonwealth jurisdictions – the United Kingdom, Canada, and Australia. It is concluded that a CGT for New Zealand is an important tax policy objective and the political costs of introducing it have been overstated.
IMPUESTO SOBRE LAS RENTAS DEL CAPITAL
PLUSVALIAS
IMPUESTOS
IMPUESTOS
POLITICA FISCAL
NUEVA ZELANDA
Maples, Andrew J.
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 36, n. 1, 2021, p. 71-102